1
Understand your goals
A free call about your firm or business, your software and your filing calendar, so we scope the right work.
An offshore bookkeeping team for US CPA firms and businesses
Client books posted, reconciled and closed inside your software, catch-up files cleared before tax season, and sales tax data prepared state by state.
Why US firms and businesses choose HOF Partners
An offshore team that works in your software, keeps to your filing calendar and checks every file before you see it.
Extra capacity for CPA firms
Organized around IRS and state deadlines
Working in QuickBooks and Xero
Monthly, catch-up or tax-season support
Permission-based, secure access
Checked before anything reaches you
Overview
US accounting firms are short of staff, and the work that slips first is the monthly bookkeeping that every return depends on. Firms and their clients need ledgers that are reconciled and documented before the preparer opens the file, not rebuilt in March.
HOF Partners is an accounting firm in Dubai. We work as a white-label bookkeeping team for US CPA firms, and directly for small businesses, ecommerce sellers and startups. We prepare the books and workpapers; a CPA or enrolled agent reviews, signs and files.
Who we work with in the US
US CPA and accounting firms
White-label bookkeeping so you can take on more clients without hiring. Your brand, your software, your client relationship.
- Work done in QuickBooks Online Accountant or Xero HQ, under your review procedures
- Client books reconciled before tax season starts
- Catch-up files cleared without pulling your seniors off returns
Small businesses and startups
LLCs, S corporations and C corporations, including Delaware startups and founders abroad who run a US company.
- A close on the same date every month
- Subscription revenue run through deferred revenue, ready for investors
- Every transfer between owner and company recorded as it happens
Ecommerce sellers
Shopify, Amazon and multichannel sellers whose payouts arrive net of fees, refunds and reserves.
- Payouts broken back into sales, fees, refunds and tax
- Marketplace-collected sales tax kept apart from your own
- Sales by state tracked, so a nexus threshold is seen before it is crossed
The US rules your books have to support
The main federal rules and the state sales tax test as of October 2026. Each has conditions and states add their own, so read this as a map, not advice for your facts.
| Rule | What it means for your books |
|---|---|
| Business return dates | Partnerships (Form 1065) and S corporations (Form 1120-S) file by the 15th day of the 3rd month after year end, March 15 for a calendar year. C corporations file Form 1120 by the 15th day of the 4th month, April 15, and pay a flat 21% federal rate. Form 7004 extends the time to file by 6 months, not the time to pay. |
| Sales tax nexus | There is no federal sales tax. Each state sets its own test for remote sellers: most use $100,000 of sales into the state, California and Texas use $500,000, and New York $500,000 plus more than 100 sales. Illinois dropped its 200-transaction test on January 1, 2026 and Kentucky on August 1, 2026. See state thresholds. |
| Marketplace sales | Every state with a statewide sales tax has a marketplace facilitator law, so Amazon and similar marketplaces collect and remit the tax on orders they facilitate. Sales through your own Shopify store or website remain yours to collect and report. |
| Contractor and platform reporting | Payments of $2,000 or more for services by non-employees, made after December 31, 2025, are reported on Form 1099-NEC, due to the IRS and the contractor by January 31 (February 1 in 2027). Payment platforms issue Form 1099-K only above $20,000 and 200 transactions a year; payment card transactions have no minimum. |
| Payroll taxes | Employers deposit withheld federal payroll taxes monthly or semiweekly, depending on whether the tax reported in the lookback period was over $50,000, and file Form 941 by the last day of the month after each quarter. State payroll filings are separate. |
| Research and software costs | Under Section 174A, domestic research and software development costs can be deducted in full for tax years beginning after December 31, 2024. Costs of research done outside the US are still amortized over 15 years, so the ledger has to show where the work was done. |
| Foreign-owned single-member LLCs | An LLC wholly owned by a non-US person files Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with its owner or another related party, money paid in or taken out included. The penalty for not filing is $25,000. See our Form 5472 guide. |
| Beneficial ownership (BOI) | Under FinCEN's final rule of August 11, 2026, companies formed in the US do not file BOI reports, whoever owns them. Only certain companies formed outside the US and registered to do business in a state still report. |
Sources: IRS Publication 15 (2026), the instructions for Forms 1065, 1120, 1120-S, 1099-NEC and 5472, IRS Form 1099-K guidance and Rev. Proc. 2025-28 (irs.gov); FinCEN's BOI final rule (Federal Register, August 14, 2026); the California CDTFA, Texas Comptroller, New York, Illinois and Kentucky revenue departments; and the Delaware Division of Corporations. Checked October 2026. Rates and thresholds change; we confirm the current position for your business before you act.
What we handle for US firms and businesses
- Monthly, on your calendarBookkeeping for CPA FirmsWhite-label write-up, reconciliations and tax-season workpapers for your clients, done in your software under your review.
- One-off projectCatch-Up BookkeepingMissing months posted and messy QuickBooks files cleaned up, with every account reconciled and each adjustment logged.
- MonthlyMonthly BookkeepingEvery transaction posted and every account reconciled each month, with reports after each close and a year-end package for your CPA.
- MonthlyEcommerce BookkeepingShopify, Amazon and other payouts broken into sales, fees, refunds and tax, with inventory costed and sales tracked by state.
- MonthlyQuickBooks BookkeepingQuickBooks Online set up, kept reconciled and closed each month, or moved over from QuickBooks Desktop.
- Per state scheduleSales Tax SupportEconomic nexus tracked by state and sales tax return figures prepared from your books for you to file.
- MonthlyStartup BookkeepingAccrual books with deferred revenue, financing entries and burn and runway reporting for founders and investors.
Your path to getting started
Five steps from a first call to books that are ready for tax season.
- 1Understand your goals
- 2Agree a clear plan
- 3Smooth onboarding
- 4Stay connected
- 5Deliver with accuracy
2
Agree a clear plan
Scope, monthly timeline, who does what and how we report back, written down before we start.
3
Smooth onboarding
Permission-based access to your software and bank feeds. We clean up opening balances without disrupting your routine.
4
Stay connected
Regular updates, one named contact and a shared list of open questions, with overlap into US hours.
5
Deliver with accuracy
Reconciliations and workpapers are checked against a review checklist before they reach you for approval.
How we work with US clients
We prepare. You approve. You file.
Our team is in Dubai. This is how a US month runs with us.
Ready at the start of your day
Dubai is eight hours ahead of New York in summer and nine in winter, and eleven or twelve ahead of California. We work through your night, so finished files and our questions are waiting when your day starts. Calls are booked in your morning.
Your software, your logins
We work in QuickBooks Online, Xero or the platform your firm standardizes on, through QuickBooks Online Accountant or Xero HQ where you use them. You create our access and can remove it at any time.
Every figure checked before you see it
Reconciliations, close packages, sales tax figures and year-end schedules are reviewed against the books before they reach you, with workings that show how each number was reached.
Questions US firms and businesses ask us
No. HOF Partners is not a US CPA firm, and we do not hold CPA or enrolled agent credentials. We prepare the books, workings and supporting schedules, and you or your CPA or enrolled agent review, sign and file the federal and state returns. Sales tax returns are submitted from your own account with each state.
We work in your clients' files under your firm's name, to your checklists, and your reviewers sign off our work. Your firm keeps the engagement, the client relationship and the billing. See outsourced bookkeeping for CPA firms.
Yes. What matters is that the records are complete and support every return filed, not where the bookkeeper sits. We work in your cloud accounting software, and you keep full access at all times. CPA firms sharing tax return information offshore should note the client consent rules under Section 7216.
Every engagement is quoted after the free consultation, based on transaction volume, the number of entities or client files and the services you need. You receive a written proposal before any work begins, so the scope and fee are clear from the start.
Books stay in your cloud accounting software, under individual logins and permissions you control. We ask only for the access each task needs, keep data such as Social Security numbers out of our work where it is not needed, and you can review or remove our access at any time. We agree confidentiality terms before work starts.
Reading for US firms and businesses
All insights
GlobalOutsourcingOutsource Bookkeeping Offshore: Costs, Risks, Checklist
A buyer-side guide to outsourcing bookkeeping offshore: how to compare the real cost, what to keep in-house, the data-protection rules for EU, UK, US and UAE clients, and how to choose and onboard a provider.
12 min read
United StatesVAT & sales taxUS Sales Tax Nexus for Foreign Sellers: 2026 Guide
Selling from Dubai, London or elsewhere does not put you outside US sales tax rules. Test each state's sales, physical connections and marketplace arrangements separately.
10 min read
GlobalBookkeepingMonth-End Close Checklist for Small Businesses
A step-by-step month-end close checklist that works whether you report in AED, USD, GBP or EUR: what to reconcile, what to accrue, what to review and when to lock the period.
12 min read
Talk to us about your US books
A free consultation: we review your files and filing calendar and tell you exactly what your firm or business needs.